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L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux

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  • Angèle Renaud

    ()
    (Université de Bourgogne, LEG (FARGO)-UMR 5118)

Abstract

(VF)Depuis la Loi NRE, les entreprises cotées sur un marché réglementé français ont pour obligation de publier des informations sur les impacts environnementaux et sociaux de leurs activités. L’utilisation d’un système de contrôle de gestion, en particulier des indicateurs environnementaux, contribue au pilotage et au reporting de la performance de ces entreprises. Selon Simons (1995), ce système peut être utilisé soit de manière diagnostique pour atteindre les objectifs assignés, soit de manière interactive pour stimuler l’apprentissage organisationnel et l’émergence de nouvelles stratégies. Par contre, à notre connaissance, aucune étude ne montre explicitement qu’il est possible de poursuivre ces deux logiques à partir d’un même système de contrôle de gestion. Par conséquent, l’apport de cet article est de fournir une vision complémentaire des usages diagnostic et interactif d’un système de contrôle de gestion, en montrant comment ceux-ci s’articulent pour permettre à l’entreprise de fonctionner.(VA)Since the NRE Law, firms listed on a French regulated market are obliged to publish information on environmental and social impacts of their activities. The implementation of a management control system, especially environmental indicators, contributes to control and communicate the performance of these companies. According to Simons (1995), this system can be either a diagnostic control to achieve the objectives, either an interactive control to stimulate organizational learning and the emergence of new strategies. However to our knowledge, no study explicitly shows that it is possible to continue these two logics with same system of management control. Consequently, the contribution of this article is to show the articulation between the utilization diagnostic and interactive "management control system".

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Bibliographic Info

Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1110601.

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Length: 20 pages
Date of creation: Jun 2011
Date of revision:
Handle: RePEc:dij:wpfarg:1110601

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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Related research

Keywords: contrôle de gestion environnemental; indicateurs environnementaux; tableaux de bord verts; reporting environnemental; contrôle diagnostic; contrôle interactif; environmental management control; enviromental indicators; scorecards green; environmental reporting; diagnostic control; interactive control.;

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  1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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